https://www.taxtmi.com/caselaws?id=794975 Limitation for a miscellaneous application is computed from communication and service of the Tribunal order, not its pronouncement date; the application was therefore treated as timely and the delay was condoned. Non-consideration and incorrect treatment of applicable precedent on dividend distribution tax in computing book profits constituted a mistake apparent from the record under the Tribunal's rectification jurisdiction. Ground No. 9 was recalled and restored for fresh adjudication after notice to the parties. Rectification is required where an apparent error in applying binding precedent causes prejudice. en-us Tue, 24 Mar 2026 00:00:00 +0530 Wed, 15 Jul 2026 08:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794975 Limitation for a miscellaneous application is computed from communication and service of the Tribunal order, not its pronouncement date; the application was therefore treated as timely and the delay was condoned. Non-consideration and incorrect treatment of applicable precedent on dividend distribution tax in computing book profits constituted a mistake apparent from the record under the Tribunal's rectification jurisdiction. Ground No. 9 was recalled and restored for fresh adjudication after notice to the parties. Rectification is required where an apparent error in applying binding precedent causes prejudice. Case-Laws Income Tax Tue, 24 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794975